在瞬息萬變的21世紀，唯一不變的定律就是變。企業要能夠跟得上變化的腳步，就要懂得如何創新，以求在外在環境變化的過程之中，能夠創造屬於企業自身的競爭優勢。本文主要是要探討組織學習及吸收能力兩者在組織中對組織創新及組織績效的影響，並探討組織學習及吸收能力是否會透過組織創新對於組織績效產生中介效果。
本研究以台灣的中華徵信社所提供的五千大企業中的製造業者為實證研究的對象，有效分析樣本廠商共有164家。本研究透過相關分析以及迴歸分析來驗證本研究所提出的各項假設。
本研究的主要發現為：(1) 本研究中所提出的各構面包括：組織學習、吸收能力、組織創新及組織績效間的關係，皆有符合本研究之假設。(2) 組織學習對於組織創新及組織績效皆有直接正向的影響，並且組織學習透過組織創新對於組織績效的影響大於單純組織學習對組織績效的影響。(3) 吸收能力對於組織創新及組織績效皆有直接正向的影響。並且吸收能力透過組織創新對於組織績效的影響大於單純吸收能力對於組織績效的影響。

In the 21 century, the only unchanged principle is to change. Organizations have to understand how to innovate in order to catch up the external variable environment and create their own competitive advantage. This study is trying to confer influence of organizational learning and absorptive capacity on organizational innovation and organizational performance. And try to confer if there is any mediation effect on organizational performance through organizational innovation.
This study selects samples form the China Credit Information Service, LTD top 5000 and does the systematic sampling. After selecting, this study chooses 953 companies and sends the questionnaires to them. In the end, this study retrieves 198 questionnaires. Deduct 34 invalid questionnaires, receive 164 valid questionnaires. This study use correlation analysis and regression analysis to test and verify each hypothesis proposed by this study.
The results of this study include:
1.There are significant interrelations among each construct: organizational learning, absorptive capacity, organizational innovation and organizational performance.
2.Organizational learning has positive effects on organizational innovation and organizational performance directly and has a more significant effect on organizational performance through organizational innovation.
3.Absorptive capacity has positive effects on organizational innovation and organizational performance directly and has a more significant effect on organizational performance through organizational innovation.

中文文獻
黃旭炳 (2006)， 以平衡計分卡觀點建立企業績效評量系統－以化工業為例。國立成功大學高階管理碩士在職專班碩士論文。

蔡啟通 (1997)，組織因素、組織成員整體創造性與組織創新之關係，博士論文，國立台灣大學商學研究所。

Reference
Alberto Aragon-Correa. J., Victor J. Garcia-Morales, Eulogio Cordon-Pozo, (2007), “Leadership and organizational learning’s role on innovation and performance: Lessons from Spain”, Industrial Marketing Management, 36, p.p.349-359.

Argyris, Chris, and Donald Schon (1978), “Organizational Learning: A theory of action perspective”, Reading, MA: Addison-Wesley.

Argyris, C. & Schon. D. A. (1978), “Organizational learning2: theory method and practice”, Addison-Wesley Publishing Company.

Argyris, Chris (1997), “Double loop learning in organizations”, Harvord Business Review, September/Octorber, p.p. 115-125

Baker, W. E., and Sinkula, J. M.(1999).” The synergistic effectof market orientation and learning orientation onorganizational performance”, Journal of the Academyof Marketing Science 27(4): p.p.411–427.

Blau, J. R. and W. McKinley (1979), “Ideas, Complexity, and Innovation”, Administrative Science Quarterly, 24, p.p.200-219.

Burgess, G. H. (1989), Industrial Organization, Englwood Cliffs, N. J.: Prentice-Hall
Calantone, R.J., Cavusgil, S.T., Zhao, Y., 2002. “Learning orientation, firm innovation capability, and firm performance”, Industrial Marketing Management 31, p.p. 515–524.

Cohen, W. M., & Levinthal, D. A. 1990. “Absorptive capacity: a new perspective on learning and innovation”, Administrative Science Quarterly, 35(1), p.p. 128-152

Covin, J. G. & D. P. Slevin, (1991), “A concept model of entrepreneurship as firm behavior”, Entrepreneurship: Theory and Practice, 16(1), p.p.7-24

Damanpour, F. and Evan, W. M. (1984), “Organizational innovation and performance: The problem of organizational lag”, Administrative Science Quarterly, 29, p.p. 392-409

Damanpour, Fariborz (1991), “Organizational Innovation: A Meta-Analysis of Effects of Determinants and Moderators”, Academy of Management Journal, 34(3) p.p.555-590.

Day, George S. Prakash Nedungadi. 1994. “Managerial Representations of Competitive Advantage”, Journal of Marketing 58 (April), p.p.31-44.

Dishman, P., & Pearson, T. (2003). “Assessing intelligence as learning within an
industrial marketing group: A pilot study”, Industrial Marketing Management, 32(7), p.p.615–620.

Drucker, P. F.(1985), “Innovation and Entrepreneurship: Practice and Principles”, Landon: Heinemann.

Fiol, C. M. A. Lyles. 1985. “Organizational Learning”, Academy of Management Review, 10 (4), p.p.803-813.

Gopalakrishnan, S., 2000. “Unraveling the links between dimensions of innovation and organizational performance”, The Journal of High Technology Management Research, 11(1): p.p.137-153

Hair, J. F., Anderson, R. E., Tatham, R. L., and Black, W. C. (1998). Multivariate data analysis (5th ed). Upper Saddle River, Upper Saddle River, New Jersey: Prentice Hall.

Hedberg, B (1981), “How organizations learn and unlearn”, Handbook of Organizational Design, Vol.1.1, P. C. Nystrom and W. H. /starbuck (eds.), p.p3-27, Oxford.

Huber, George P. 1991. “Organizational Learning: The Contributing Process and the Literatures”, Organization Science 2, p.p.88-115.

Hunt, S. D. and R. M. Morgan, 1996. “The resource-advantage theory of competition: Dynamics, path dependencies, and evolutionary dimensions”, Journal of Marketing, 60(4): p.p.107-114

Hurley, R. F., & Hult, G. T. (1998). “Innovation, market orientation, and organization al learning: An integration and empirical examination”, Journal of Marketing, 62, p.p.42–54.

Jaworski, Bernard J. and Ajay K. Kohli., 1993.”Market Orientation: Antecedents and Consequences”, Journal of Marketing, 57, p.p. 53-70

Johannessen, J. A. and J. O. Dolva (1994), “Competence and Innovation: Identifying Critical Innovation Factors”, Entrepreneurship, Innovation and Change, Vol.3, No.3, p.p.209-222.

Kaplan, R. S., & Norton, D. P. (1992) “The balanced scorecard-measures that drive performance”, Harvard Business Review, January-February, p.p.71-79.

Kaplan, R. S., & D. P. Norton. (1996a), “Using the balanced scorecard as a strategic
management system”, Harvard Business Review (January-February), pp.75-85.

Kaplan, R. S., & D. P. Norton. (1996b), “Linking the balanced scorecard to straregy” ,
California Management Review 39 (Fall), pp.53-79.

Kloot, L., (1997). “Organizational learning and management control systems: responding to environmental change”, Management Accounting Research, 8, p.p.47-73.

Kanter, R. M (1988), “When a Thousand Flowers Bloom: Structural, Collective, and Social Conditions for Innovation in Organization”, Research in Organizational Behavior, Vol.10, p.p.169-211

Kelm, K. M., V. K. Narayanan, and G. E. Pinches (1995), “Shareholder Value Creation During R&D Innovation and Commercialization Stages”, Academy of Management Journal, Vol.38, No.3, p.p. 770-786

Levitt, Barbara and James G. March (1988), “Organizational Learning”, Annual Review of Sociology, 14, p.p.391-340

Lumpkin, G. T., and Dess, G. G., (1996), “Clarifying the entrepreneurial orientation construct and linking it to performance”, Academy of Management Review, 21 (1), p.p.135-172.
Matusik, S. F., and Heeley, M. B., 2005. “Absorptive Capacity in the Software Industry: Identifying Dimensions That Affect Knowledge and Knowledge Creation Activities”, Journal of Management, 31(4): p.p.549-572

Mollen, E. and M. Broekhuis, 2001. “Sociotechnical systems: Towards an organizational learning approach”, Journal of Engineering and Technology Management, 18 (3,4), p.p.271-294

Mullen, T.P. and Lyles, M.A. (1993), “Toward improving management development’s contribution to organizational learning”, Human Resource Planning, 16 (2), p.p. 35-49.

Norman, Richard, 1985. “Developing Capabilities for Organizational Learning”, In Organizational Strategy and Change. Ed. Johannes M. Pennings. San Francisco: Jossey-Bass.

Nonaka, I., (1994), “A dynamic theory of organizational knowledge creation”, Organization Science, 5(1), p.p.14-37

Oczkowski, E. and M. A. Farrell (1998), “Discriminating Between Measurement Scales Using Nonnested Tests and Two-stage Least Squares Estimators: The Case of Market Orientation”, International Journal of Research in Marketing, 15, p.p. 349-366

Ouksel, A. M.,K. Mihavics and P. Chalos, 1997.” Accounting information systems and organizational learning: A simulation. Accounting”, Management and Informantion Technologies, 7 (1), p.p.1-19.

Robbins, S. P. (1996), “Organization Behavior: Concepts, Controversies and
Applications”, Englewood Cliffs, N. J. “ Prentice-Hall.

Russell, R. D.(1995), “An Investigation of Some Organizational Correlates of Corporate Entrepreneurship: Twward a Systms Model of Organizational Innovation, Entrepreneurship”, Innovation and Change, l4(4), p.p.295-314.

Sackmann, Sonja A. 1991. Culture Knowledge in Organizations. Newbury Park, CA: Sage.

Sa´nchez, R., & Mahoney, J. T. (1996). “Modularity, flexibility, and knowledge
management in product and organization design”, Strategic Management Journal, 17, p.p.63–76

Schroeder, R. G., Bates, K. A., & Junttila, M. A. (2002). “A resource-based view of manufacturing strategy and the relationship to manufacturing performance”, Strategic Management Journal, 23, p.p.105–117

Schumpeter, J. A. (1932), “The Theory of Economic Development”, Harvard University Press, M. A., Cambridge

Scott, S. G. and R. A. Bruce (1994), “Determinants of Innovative Behavior: A Path Meyers, P. W. (1990), “Non-linear Learning in Technological Firms”, Research Policy, 19, p.p.97-115.

Senge, Peter M. 1990. “The Fifth Discipline: The Art and Practice of the Learning Organization”, New York: Doubleday.

Sinkula, J. M., Baker, W. E., & Noordewier, T. 1997. “A framework for Market-Based Organizational Learning: Linking Values, Knowledge, and Behavior”, Journal of the Academy of Marketing Science,25 (4), p.p.305-318.

Stata, R. 1989, “Organizational Learning – The key to Management Innovation”, Sloan Management Review, Spring, p.p. 63-74

Szilagyi, A.O. (1981, 1984), “Management and Performance”, California: Guodyear Publishing Company Inc.

Teece, D. J., (1998), “Capturingvalue from knowledge assets: The new economy, markets for know-how, and intangible assets”, California Management Review, 40(3), p.p. 55-79

Venkatraman, N. & V. Ramanujam, (1986), “Measure of business performance in strategic research: A comparison of approaches”, Academy of Management Review, 11, p.p.801-814.

Verona, G (1999). “Aresource-based viewof product development”, Academy of Management Review, 24, p.p.132–142.
Yamin, S., F. Mavondo, A. Gunasekaran and J. C. Sarros, 1997. “A study of competitive strategy, organizational innovation and organizational performance among Australian manufacturing companies”, International Journal of Production Economics, 52(1,2): p.p.161-172.

Zahra. A. S. & George, G.. (2002) “Absorptive Capacity: A Review Reconceptualization, and Extension”, Academy of Management Review, 27(2), p.p.185-203